https://www.taxtmi.com/caselaws?id=795347 Earlier allotment letters and an MOU, supported by banking-channel payments and forming part of the documentary chain to the registered agreement, may constitute an agreement fixing consideration for the provisos to Section 56(2)(x)(b). Revisions to building plans, flat particulars, parking rights and consideration during a continuing under-construction real-estate transaction do not negate that earlier arrangement unless cancellation, rescission, abandonment or refund of payments is established. The provisos address hardship caused by stamp duty value appreciation between the parties' commitment and registration; accordingly, the stamp duty value on the relevant allotment or agreement date, rather than the registration date, applies and the deemed-income addition was deleted. en-us Wed, 08 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795347 Earlier allotment letters and an MOU, supported by banking-channel payments and forming part of the documentary chain to the registered agreement, may constitute an agreement fixing consideration for the provisos to Section 56(2)(x)(b). Revisions to building plans, flat particulars, parking rights and consideration during a continuing under-construction real-estate transaction do not negate that earlier arrangement unless cancellation, rescission, abandonment or refund of payments is established. The provisos address hardship caused by stamp duty value appreciation between the parties' commitment and registration; accordingly, the stamp duty value on the relevant allotment or agreement date, rather than the registration date, applies and the deemed-income addition was deleted. Case-Laws Income Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795347